On the broad stage of international trade, the import and export of textiles and garments, an important commodity category, is not only related to the economic interests of enterprises, but also closely related to the national trade order and security. This article aims to provide a comprehensive and detailed guidance for enterprises in combination with the classification of textiles and garments and the precautions for import and export operations, so as to ensure the compliance, efficiency and competitiveness of garments import and export.
I. Key Points for Classification of Textiles and Garments
Textile and garment classification is the basis of import and export operations, and its accuracy is directly related to subsequent customs supervision, tax calculation and entitlement to tax rebate policy. According to the relevant provisions of the Explanatory Notes to the Commodities and Headings of the Customs Import and Export Tariff Schedule, attention should be paid to the following points for the classification of textiles and garments.
(i) Definition of knitted shirts
1. According to Chapter 61, Note IV, a shirt is a long-sleeved or short-sleeved garment worn on the upper part of the human body and fully or partially opened at the neckline, which may have pockets sewn above the waist and has a collar.
2. Headings No. 61.05 and No. 61.06 do not include garments with pockets below the waistline, garments with ribbed belts and garments tightened in other ways.
(ii) Warm care of baby clothing
In the commodity classification, there is no distinction between adult clothing and children's clothing, but a special tariff number is set for baby clothing. Therefore, children's clothing should be distinguished from baby clothing when classifying.
In the commodity classification, according to the provisions of Chapter 61, Note VI and Chapter 62, Note V, "baby clothing" referred to in headings No. 61.11 and No. 62.09 refers to children's clothing with a height not exceeding 86 cm. These include: play costumes, clown costumes, one-piece children's clothing with vests, baby bibs, fingered gloves, mittens, and fingerless gloves, tights, and infant footwear without the outer sole fixed to the upper by gluing, stitching or other means.
The criteria for judging infant clothing are as follows: the length of tops and trousers of non-one-piece clothing shall not exceed 40 cm and 45 cm respectively; the length of overalls (excluding those with hats) shall not exceed 86 cm.
II. Notes on Declaration of Import and Export of Textiles and Garments
After mastering the classification points of textiles and garments, enterprises also need to pay attention to the compliance and efficiency of import and export operations. Here are some key takeaways.
(I) Precautions for declaration
Enterprises can declare through "Internet Plus" or "Single Window", and choose to declare to the customs by themselves or entrust a customs declaration enterprise. The following aspects need to be noted for declaration: declaration deadlines (imported goods shall be declared to the customs within 14 days from the date when the means of transport is declared for entry; Exported goods shall be declared to the customs within 24 hours before loading after arriving at the customs supervision area), the required accompanying documents(including invoices, import and export bills of lading, authorization agreement for customs clearance, etc.) and declaration requirements for special commodities (such as clothes for infants and children, underwear, etc.).
(II) Commodity inspection
For commodities falling into the legal inspection catalog, enterprises shall apply for inspection according to regulations. Specifically, imported legal inspection clothing must meet the requirements of standards such as National General Safety Technical Code for Textile Products (GB18401-2010) and Safety Technical Code for Infants and Children's Textile Products (GB31701-2015). Infants and children's clothing, underwear, etc. are often listed as key objects of supervision due to their unique characteristics. Enterprises can consult the relevant manuals for specific declaration requirements.
(III) Common declaration elements of imported and exported clothing
In order to ensure the accuracy of declaration, enterprises should pay attention to classification declaration elements (such as weaving method, type, category, ingredient content, etc.) and price declaration elements (such as brand, item number, suits composition and quantity, etc.). This information helps Customs to accurately assess the value of goods for purposes of determining duties and taxes.
(IV) Precautions for export tax rebate (exemption)
For export garment enterprises, export tax rebate (exemption) is an important preferential policy. Enterprises need to pay attention to the key points of export tax rebate (exemption) registration and declaration, so as to ensure that accurate export data, invoices, bills of lading and other necessary documents are provided when the electronic taxation bureau handles relevant procedures.
III. Warm Tips from Customs
The compliance, efficiency and competitiveness of textile and garment import and export operations are the key to enterprise development. Through accurate classification, compliance declaration, strict inspection application and fully leveraging export tax rebate (exemption) policies, enterprises can effectively reduce operating costs and enhance competitiveness. At the same time, it also requires enterprises to continuously strengthen internal management and improve employees' professional quality and operational skills.
Disclaimer：The above content is translated from Chinese version of this website. The Chinese version shall prevail.